本研究探討公司和顧客合作關係越持久和公司利用收入操弄達到分析師預期之間的關係，以及查核的會計事務所對於公司收入操弄的影響能力。

實證結果顯示，公司和顧客合作關係越持久，公司越可以以收入操弄的方式達到分析師的銷貨收入預期，而當查核人員同時查核公司和顧客，公司利用收入操弄達到分析師預期的情況會增加;此種結果代表公司和顧客合作期間越長，公司收入操弄的能力越強，而查核人員同時查核公司和顧客並無法降低公司收入操弄的行為。

This study examines the relation between customer tenure and a firm’s ability to use discretionary revenues to meet or beat analysts’ earnings forecasts. The empirical evidence shows that firms with longer customer tenure are more likely to report level of discretionary revenues that allow them to meet or beat sales forecast. The result suggests that long-term customer relationship may be detrimental to earnings quality. Further, the results show that the positive relation between customer tenure and the use of discretionary revenues to meet or beat sales forecast is more severe when the firm and its customer share the same auditor.

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